昆明市国税局行政效能建设研究

发布时间：2018-07-25 14:19

【摘要】：国税部门作为政府公共管理部门的前沿窗口,担负着“服务科学发展、共建和谐税收”的重任,要实现可持续发展、高效发展,必须坚持科学发展观和正确的政绩观。构建效能型国税机关是各级对税收工作发展的要求,也是加强国税部门及干部队伍建设的自身需要。本文主要采取行政效能建设方面的绩效管理理论、新公共管理理论、人员激励理论作为研究基础,提出形成多层次、多方位的全面构建效能型国税机关体系的六个目标。即:其一,形成工作持续改进的管理方式;其二,致力于使纳税人承受最少的干扰和负担;其三,展现国税干部职工的归属感、认同感和价值观;其四,塑造国税机关良好的社会形象;其五,努力成为纳税人满意的税收管理服务机构;其六,以信息化建设为支撑实现行政成本的降低。同时,围绕构建“可持续、高效发展”为目标的效能型国税机关,从六个方面阐述了构建效能型国税机关的应对措施,即:立足制度建设,推行实施绩效管理;立足丰富内容,拓展优化高效服务外延;立足激发活力,发挥激励机制增效潜能;立足更新理念,加强组织文化效能影响力;立足完善机制,构建规范内控制约机制;立足创新手段,建设信息化效能支撑平台。通过多层次互为补充,以信息化建设为依托、以加强干部队伍建设为重点、以强化制度建设和落实为突破口,内强干部管理、外树服务形象,更新观念,创新手段,完善机制,丰富内容,进一步优化资源配置,激发国税部门活力,助力国税事业走向蓬勃发展之路。本文研究的创新之处在于,在搜集、整理、学习国内外以及税务系统效能建设和绩效管理有关理论的基础上,围绕全面深化改革总目标和税收现代化发展趋势,以及云南省国税系统发展状况,针对昆明市国税局实际情况,结合本人工作实践经验,开展调查研究分析,以期对实际工作能有借鉴和促进的意义及作用。
[Abstract]:As the front window of the government public administration department, the state tax department is shouldering the important task of "serving the scientific development and building harmonious tax revenue". In order to realize the sustainable development and the high efficiency development, we must adhere to the scientific development view and the correct political achievement view. It is not only the requirement of the development of tax work at all levels but also the need to strengthen the construction of national tax departments and cadres. This paper mainly adopts the performance management theory of administrative efficiency construction, the new public management theory and the personnel incentive theory as the research foundation, and puts forward the six goals of forming a multi-level and multi-directional comprehensive construction of the effective state tax organ system. That is: first, to form a continuously improved management mode of work; second, to make taxpayers bear the least interference and burden; third, to show the sense of belonging, identity and values of the state tax cadres and workers; fourth, Mold the good social image of the state tax organ; fifthly, strive to become the tax revenue management service organization satisfied with the taxpayer; sixth, take the information construction as the support to realize the administrative cost reduction. At the same time, focusing on the construction of "sustainable and efficient development" as the goal of the effective tax authority, this paper expounds the countermeasures of constructing the effective tax authority from six aspects, that is, based on the system construction, the implementation of performance management, based on the rich content, Expand and optimize the extension of efficient service; based on stimulate vitality, give full play to the potential of incentive mechanism; based on updated ideas, strengthen the influence of organizational cultural effectiveness; based on perfect mechanism, build standardized internal control mechanism; based on innovative means, Build information efficiency support platform. Through multi-level complementarity, relying on the construction of information, focusing on strengthening the building of the contingent of cadres, strengthening the construction and implementation of the system as a breakthrough, strengthening the management of cadres, strengthening the image of external services, renewing ideas, innovating means, and perfecting the mechanism, Enrich the content, further optimize the allocation of resources, stimulate the vitality of the national tax sector, and help the national tax industry to flourish. The innovation of this paper is that, on the basis of collecting, collating, studying the theories of efficiency construction and performance management of tax system at home and abroad, it revolves around the overall goal of deepening the reform and the development trend of tax modernization in an all-round way. According to the actual situation of the State Taxation Bureau of Kunming and the practical experience of my work, the author carries out investigation, research and analysis in order to have the significance and function of reference and promotion to the actual work in the light of the development of the state tax system in Yunnan Province.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D630

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